Wear layers of clear polyurethane or polyvinyl chloride (PVC) plastisol or organosol are well known for use on a large variety of substrates including floor and wall tiles and decorative sheet type covering materials such as vinyl floor coverings. Such wear layers may be formulated to provide coatings with varying degrees of gloss and the production of materials such as sheet vinyl flooring having wear layers exhibiting different degrees of gloss in different areas is known.